Senate
File
2213
-
Introduced
SENATE
FILE
2213
BY
KAPUCIAN
,
SODDERS
,
BEALL
,
JOHNSON
,
ANDERSON
,
BACON
,
BOETTGER
,
ERNST
,
HAHN
,
BARTZ
,
CHELGREN
,
WHITVER
,
SEYMOUR
,
and
HOUSER
(COMPANION
TO
5582HH
BY
PETTENGILL)
A
BILL
FOR
An
Act
exempting
certain
veterans
organizations
from
payment
of
1
sales
tax
and
certain
fees
for
conducting
games
and
raffles.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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2213
Section
1.
Section
99B.7,
subsection
3,
paragraph
a,
Code
1
Supplement
2011,
is
amended
to
read
as
follows:
2
a.
(1)
A
person
wishing
to
conduct
games
and
raffles
3
pursuant
to
this
section
as
a
qualified
organization
shall
4
submit
an
application
and
a
license
fee
of
one
hundred
fifty
5
dollars.
The
annual
license
fee
for
a
statewide
raffle
6
license
shall
be
one
hundred
fifty
dollars.
However,
upon
7
submission
of
an
application
accompanied
by
a
license
fee
of
8
fifteen
dollars,
a
person
may
be
issued
a
limited
license
to
9
conduct
all
games
and
raffles
pursuant
to
this
section
at
a
10
specified
location
and
during
a
specified
period
of
fourteen
11
consecutive
calendar
days,
except
that
a
bingo
occasion
may
12
only
be
conducted
once
per
each
seven
consecutive
calendar
days
13
of
the
specified
period.
In
addition,
a
qualified
organization
14
may
be
issued
a
limited
license
to
conduct
raffles
pursuant
to
15
this
section
for
a
period
of
ninety
days
for
a
license
fee
of
16
forty
dollars
or
for
a
period
of
one
hundred
eighty
days
for
17
a
license
fee
of
seventy-five
dollars.
For
the
purposes
of
18
this
paragraph,
a
limited
license
is
deemed
to
be
issued
on
the
19
first
day
of
the
period
for
which
the
license
is
issued.
20
(2)
A
qualified
organization
representing
veterans
is
21
exempt
from
assessment
and
payment
of
a
license
fee
under
this
22
paragraph.
23
Sec.
2.
Section
423.3,
Code
Supplement
2011,
is
amended
by
24
adding
the
following
new
subsection:
25
NEW
SUBSECTION
.
96.
The
sales
price
from
sales
of
goods,
26
wares,
or
merchandise,
or
from
services
furnished,
to
an
27
organization
representing
veterans
that
is
exempt
from
federal
28
income
tax
under
section
501(c)(19)
of
the
Internal
Revenue
29
Code
if
such
goods,
wares,
merchandise,
or
services
are
to
be
30
used
in
the
operation
of
the
veterans
organization.
31
EXPLANATION
32
This
bill
exempts
certain
veterans
organizations
from
33
payment
of
sales
tax
and
certain
fees.
34
The
bill
exempts
a
veterans
organization
that
is
exempt
35
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2213
from
federal
income
tax
under
section
501(c)(19)
of
the
1
Internal
Revenue
Code
from
assessment
and
payment
of
license
2
fees
charged
to
qualified
organizations
conducting
games
and
3
raffles.
4
The
bill
also
exempts
such
veterans
organizations
from
5
sales
taxes
on
goods,
wares,
or
merchandise,
or
from
services
6
furnished,
if
such
items
are
to
be
used
in
the
operation
of
the
7
veterans
organization.
By
operation
of
Code
section
423.6,
an
8
item
exempt
from
the
imposition
of
the
sales
tax
is
also
exempt
9
from
the
use
tax
imposed
in
Code
section
423.5.
10
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